{"id":24286,"date":"2023-03-21T12:22:08","date_gmt":"2023-03-21T06:52:08","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=24286"},"modified":"2023-03-21T12:22:08","modified_gmt":"2023-03-21T06:52:08","slug":"free-samples-gifts-is-gst","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/free-samples-gifts-is-gst\/","title":{"rendered":"Free samples &#038; gifts is treated to be supply under GST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac067ba2c6e6\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac067ba2c6e6\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/free-samples-gifts-is-gst\/#Distribution_of_free_samples_gifts_is_treated_to_be_supply_under_Goods_and_services_tax\" >Distribution of free samples &amp; gifts is treated to be supply under Goods and services tax<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/free-samples-gifts-is-gst\/#Q_%E2%80%93_Whether_distribution_of_free_samples_and_gifts_is_treated_to_be_supply_under_Goods_and_services_tax\" >Q: &#8211;\u00a0Whether distribution of free samples and gifts is treated to be supply under Goods and services tax ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/free-samples-gifts-is-gst\/#Q_%E2%80%93_Is_Distribution_of_free_Gifts_from_an_employer_to_an_employee_is_treated_to_be_supply_under_Goods_and_services_tax\" >Q: &#8211;\u00a0Is Distribution of free Gifts from an employer to an employee is treated to be supply under Goods and services tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/free-samples-gifts-is-gst\/#Q_-_Is_Buy_One_Get_One_free_offer_Taxability_of_supply_under_Buy_One_Get_One_free_offer\" >Q:- Is Buy One Get One free offer: Taxability of supply under Buy One Get One free offer ?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24287\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/Distribution-of-free-samples-gifts-is-treated-to-be-supply-under-GST.jpg\" alt=\"Distribution of free samples &amp; gifts is treated to be supply under GST\" width=\"1200\" height=\"630\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/Distribution-of-free-samples-gifts-is-treated-to-be-supply-under-GST.jpg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/Distribution-of-free-samples-gifts-is-treated-to-be-supply-under-GST-300x158.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/Distribution-of-free-samples-gifts-is-treated-to-be-supply-under-GST-1024x538.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/Distribution-of-free-samples-gifts-is-treated-to-be-supply-under-GST-768x403.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/Distribution-of-free-samples-gifts-is-treated-to-be-supply-under-GST-800x420.jpg 800w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Distribution_of_free_samples_gifts_is_treated_to_be_supply_under_Goods_and_services_tax\"><\/span><span style=\"color: #000080;\"><strong>Distribution of free samples &amp; gifts is treated to be supply under Goods and services tax<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Q_%E2%80%93_Whether_distribution_of_free_samples_and_gifts_is_treated_to_be_supply_under_Goods_and_services_tax\"><\/span><span style=\"color: #000080;\"><u>Q: &#8211;<\/u><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><span style=\"font-style: inherit; font-weight: inherit;\">Whether distribution of free samples and gifts is treated to be supply under Goods and services tax ?<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><u><span style=\"font-style: inherit;\">Ans<\/span><\/u>:\u00a0<span style=\"font-style: inherit;\">It is a Normal Practice among particular sections of industry &amp; trade, Like that, pharmaceutical firm which often provide drug samples to their dealers, stockists, medical practitioners etc. without cost of any consideration. In that kind of cases, the supplier should not take Input Tax Credit as per sub section 5 of section 17 Central Goods and Services Tax 2017 &amp; also above said transactions will not be considered to be supply as per schedule-I or the supplier should take Input Tax Credit &amp; it will be considered to be supply as per \u00a0covered under Schedule I of the Central Goods and Services Tax 2017 (\u2018CGST, 2017\u2019) (Circular no. 92\/2019)<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_%E2%80%93_Is_Distribution_of_free_Gifts_from_an_employer_to_an_employee_is_treated_to_be_supply_under_Goods_and_services_tax\"><\/span><span style=\"color: #000080;\"><u>Q: &#8211;<\/u><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/span><span style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Is Distribution of free Gifts from an employer to an employee is treated to be supply under Goods and services tax?<\/span> <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-24288\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/free-samples-gifts-is-treated-to-be-supply..jpeg\" alt=\"free samples &amp; gifts is treated to be supply.\" width=\"888\" height=\"352\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/free-samples-gifts-is-treated-to-be-supply..jpeg 318w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/free-samples-gifts-is-treated-to-be-supply.-300x119.jpeg 300w\" sizes=\"auto, (max-width: 888px) 100vw, 888px\" \/><\/p>\n<p>Ans:\u00a0<span style=\"font-style: inherit; font-weight: inherit;\">With one exception that gifts from an employer to an employee that are valued at no more than INR 50k in a FY are not considered to be delivery of goods, services, or both. by an agent to his principal, who undertakes to accept the goods on the principal&#8217;s behalf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_-_Is_Buy_One_Get_One_free_offer_Taxability_of_supply_under_Buy_One_Get_One_free_offer\"><\/span><span style=\"color: #000080;\"><strong>Q:-<span style=\"font-style: inherit;\"> Is Buy One Get One free offer: Taxability of supply under Buy One Get One free offer ? <\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: As per Section 7(1)(a) of Central Goods and Services Tax 2017, the goods or services which are supplied free of cost (without any consideration) shall not be treated as \u201csupply\u201d under Goods and Services Tax (except in case of activities mentioned in Schedule I of the Central Goods and Services Tax 2017).<\/p>\n<p>In cases where there is a &#8220;Buy One, Get One Free&#8221; offer, one item is given away for free and without any conditions attached. In reality, there are multiple distinct supplies being provided for a single price rather than a single delivery of free items. At the most, it can be regarded as offering 2 things for the price of one.<\/p>\n<p>Taxability of such supply will be dependent upon as to whether the supply is a composite supply or a mixed supply and the rate of tax shall be determined as per the provisions of Section 8 of Central Goods and Services Tax 2017.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Distribution of free samples &amp; gifts is treated to be supply under Goods and services tax Q: &#8211;\u00a0Whether distribution of free samples and gifts is treated to be supply under Goods and services tax ? Ans:\u00a0It is a Normal Practice among particular sections of industry &amp; trade, Like that, pharmaceutical firm which often provide drug &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-24286","post","type-post","status-publish","format-standard","hentry","category-others"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"free sample &amp; gift is treated to be supply., Buy One Get One free offer under GST, Taxability of supply under Buy One Get One free offer, GST on Buy 1Get 1 Free\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"others\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/free-samples-gifts-is-gst\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Rajput Jain &amp; 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